Rosenberg Rich
Baker Berman
& Company
A PROFESSIONAL ASSOCIATION OF
CERTIFIED PUBLIC ACCOUNTANTS
380 Foothill Road P.O. Box 6483 Bridgewater, NJ 08807-0483
Phone: 908-231-1000 FAX: 908-231-6894
Website: www.rrbb.com ? E-Mail: info@rrbb.com
November 12, 2007
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by Clifton Mining Company (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Part II – Item 3 of Form 10-SB, as part of the Form 10-SB of Clifton Mining Company dated November 9, 2007. We agree with the statements concerning our Firm in such Form 10-SB.
Very truly yours,
/s/ Rosenberg Rich Baker Berman & Co.
Rosenberg Rich Baker Berman & Company
AMERCAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS CENTER FOR PUBLIC COMPANY AUDIT FIRMS
PRIVATE COMPANIES PRAACTICE SECTION POLARIS INTERNATIONAL
REGISTERED WITH THE PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD